Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number from the Social Security Administration.
In order to apply for an ITIN, Form W-7 must be completed and attached to the tax return and mailed to the IRS. It may also be filed in person at any IRS Tax Assistance Center in the United States, or through an authorized acceptance agent. The IRS advises allowing 7 weeks for processing, or 9 to 11 weeks if filing during tax season.
If a passport is not being submitted along with the application, then at least two supporting documents must be submitted with the application. Supporting documents must also be submitted for dependents if the passport doesn't include a date of entry into the U.S.
Any document submitted must meet these requirements:
- The document must establish the applicant's identity and their connection to a foreign country. If the applicant is a dependent, the document must also prove U.S. residency, unless the applicant is a dependent of U.S. military personnel who are stationed overseas, or is from Mexico or Canada.
- The document must either be original or an original certified copy, including an official seal, from the original issuing agency.
- The document must not have expired. It must be current.
- At least one document must contain the applicant's photo, unless they are a dependent and under age 14 or, if a student, under age 18.
- Applicants (a) who are dependents but not of U.S. military personnel stationed overseas, and (b) whose passport doesn't provide a date of entry into the U.S., are required to submit at least one other document:
- Applicants age 0-5: U.S. medical record that lists their name and U.S. address.
- Applicants age 6-17: U.S. school record that lists their name and U.S. address.
- Applicants 18 and older: U.S. utility bill, U.S. property rental statement, U.S. school record, or a bank statement that lists their name and a U.S. address.
- Applicants under age 18 who don't provide a valid passport must provide an original birth certificate.
Form W-7 Supporting Documents:
|Supporting Documentation||Can be used
|Passport (the only stand-alone document**)||x||x|
|U.S. Citizenship and Immigration Services
(USCIS) photo identification
|Visa issued by U.S. Department of State||x||x|
|U.S. driver’s license||x|
|U.S. military identification card||x|
|Foreign driver’s license||x|
|Foreign military identification card||x||x|
|National identification card (must contain name, photograph, address, date of birth,
and expiration date)
|U.S. state identification card||x|
|Foreign voter’s registration card||x||x|
|Civil birth certificate||x*||x|
|Medical records (valid only for dependents under age 6)||x*||x|
|School records (valid only for dependents under age 18 if a student)||x*||x|
|*Can be used to establish foreign status only if they are foreign documents.
** Applicants claimed as dependents whose passport lacks a date of entry into the U.S. have to provide additional original documentation in order to prove U.S. residency.
PDF fill-in forms at the IRS website:
Completing a Form W-7 application in the tax program
From the Main Menu of the Tax Return (Form 1040) select:
- Miscellaneous Forms
- Application for ITIN (W-7)
Preparing a return for an individual that does not have an ITIN or SSN
TaxSlayer Pro allows you to use all zeros as a temporary SSN for individuals that do not have an ITIN or SSN. From the Main Menu of TaxSlayer Pro select:
- Tax Returns
- Enter 000000000 in the SSN field
The program will automatically assign a number to the taxpayer. Continue to use all zeros for subsequent clients filing without an ITIN or SSN. Each time you use all zeros as the taxpayer ID number, TaxSlayer Pro will increment the temporary number automatically.
NOTE: The tax return CANNOT be electronically filed using this temporary SSN. It will have to be mailed, attached to the Form W-7.
Addresses to send Form W-7, the tax return, and all supporting documentation:
|US Mail||Private Delivery|
|Internal Revenue Service
PO Box 149342
Austin, TX 78714-9342
|Internal Revenue Service
Mail Stop 6090-AUSC
3651 S IH 35
Austin, TX 78741-0000